FPM Volume 4 - Internal Control

Volume 4 of the Marine Corps Finance Policy Manual, titled Internal Control. 72 pages across seven chapters and one appendix.

Scope

Internal control program requirements for finance operations. Managers internal control, certification, and review cadence. Four citation hits, all MCAAT.

Snapshot currency, read this first

The copy on file is the 15 July 2026 edition, verified current on 2026-09-14. RFF republished Volumes 1, 2, and 3 on 14 September 2026 and left this volume alone, so July remains the standing edition. Nothing here carries a September 2026 date by design rather than by a missed pull.

Like its sibling volumes, this is a rolling compilation. Each chapter carries its own revision date.

Section 0208, the Role Control Agent

FPM Volume 1 paragraph 010104 D points here for DTMS user access, so the two volumes have to be read together. Chapter 2 carries a June 2026 date.

The Role Control Agent is the DTMS equivalent of the ELSIG Control Officer. The role assigns users within the disbursing or finance office DTMS scope as reviewers, preparers, certifiers, online transaction certifiers, and internal control permissions. It sometimes sits with the same person appointed as the ELSIG Control Officer.

• Appointment is in writing, on the template held on the RFF SharePoint.
• Grade floor is commissioned officer, warrant officer, civilian equivalent at GS-9 or above, or gunnery sergeant and above.
• Anyone holding these permissions comes off active certifying roles such as internal controls and operations, which is the separation of duties the MCAAT checklists inspect.
• Deviation from the grade and position requirements needs RFF Policy approval.

The scope is the disbursing or finance office, not the S-1. This resolves against rather than contradicts the Naval Identity Services path the portal documents for Marine Online applications. See the account provisioning page.

Access notes

The Finance Policy Manual is published by the HQMC Finance Branch (RFF) with distribution marked DoD community only. No public marines.mil URL exists. Pull the working copy through the HQMC RFF portal or the servicing finance office. This entry intentionally carries no externalUrl so citation chips route here instead of hitting an authentication wall.